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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik
Eni Endaryati
Universitas Sains dan Teknologi Komputer, Semarang, Jawa Tengah, Indonesia
Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pemutihan Berkala dan Literasi Wajib Pajak terhadap Kepatuhan PKB Orang Pribadi di Kota Semarang Shofi Nila Munana; Sri Wahyuning; Iwan Koerniawan; Bambang Widjanarko Susilo; Eni Endaryati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3841

Abstract

Motor Vehicle Tax (MVT) is one of the main sources of Regional Original Revenue and plays an important role in supporting regional development and providing public services. However, the high level of Motor Vehicle Tax arrears in Semarang City indicates that individual taxpayers' compliance remains suboptimal. This study aims to analyze the effect of Periodic Tax Amnesty and Taxpayer Literacy on Motor Vehicle Tax compliance among individual taxpayers in Semarang City. The study employed a quantitative approach using a causal associative method. Data were collected through questionnaires distributed to 100 individual taxpayers selected via purposive sampling. The data were analyzed using multiple linear regression in SPSS version 25. The results indicate that Periodic Tax Amnesty and Taxpayer Literacy have a significant effect on Motor Vehicle Tax compliance, both partially and simultaneously. The coefficient of determination (R²) of 0.642 indicates that both variables explain 64.2% of the variation in Motor Vehicle Tax compliance, with the remaining 35.8% attributable to other factors outside the research model. The novelty of this study lies in examining the simultaneous effect of Periodic Tax Amnesty and Taxpayer Literacy on Motor Vehicle Tax compliance among individual taxpayers in Semarang City. The findings recommend strengthening taxpayer education programs and implementing periodic tax amnesty policies more targeted to improve taxpayer compliance sustainably.
Forensik Data dalam Pembuktian Tindak Pidana Siber Analisis Jaringan Bukti Menggunakan Social Network Analysis Sri Yulianingsih; Methodius Kossay; Eni Endaryati
Jaksa : Jurnal Kajian Ilmu Hukum dan Politik Vol. 4 No. 4 (2026): OKTOBER: Jurnal Kajian Ilmu Hukum dan Politik (JAKSA)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/mtepra40

Abstract

The increasing complexity of cybercrime requires more adaptive evidentiary approaches capable of addressing the dynamic and interconnected nature of digital evidence. This study aims to examine the role of data forensics in cybercrime proof through the integration of Social Network Analysis (SNA) as a network-based analytical approach. The research employs a mixed methods approach with an explanatory sequential design, combining quantitative analysis of 120 case files with qualitative insights obtained from in-depth interviews with prosecutors, investigators, and digital forensic experts. The findings reveal that digital evidence forms complex network structures, where entities with high centrality values play significant roles as key actors and intermediaries in cybercrime activities. The application of SNA enables a more objective identification of actors’ involvement patterns and strengthens evidentiary construction by analyzing the interconnections among digital evidence. Theoretically, this study extends the paradigm of criminal evidence by incorporating a relational dimension into evidentiary analysis. Methodologically, it offers novelty by integrating SNA into criminal law research, an approach that remains underexplored, particularly in prosecutorial practices in Indonesia. The findings provide important implications for developing a more data-driven and adaptive evidentiary system in addressing cybercrime.
Co-Authors Bambang Widjanarko Susilo Iwan Koerniawan Methodius Kossay Shofi Nila Munana Sri Wahyuning Sri Yulianingsih